Heather Lee Comeau Sliwinski - Page 8

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          testified that she provided over half the cost of maintaining her           
          household.                                                                  
          Earned Income Credit                                                        
               Section 32(a)(1) allows an eligible individual an EIC                  
          against the individual’s tax liability.  An eligible individual             
          is any individual who either:  (1) Has a “qualifying child” as              
          defined by section 32(c)(3)(A), or (2) has no qualifying child              
          and meets the requirements of section 32(c)(1)(A)(ii).                      
          Briggsdaniels v. Commissioner, T.C. Memo. 2001-321.                         
               A “qualifying child” includes a child who satisfies the                
          relationship test, has the same principal place of abode as the             
          taxpayer for more than one-half of the taxable year, and                    
          satisfies the age requirements.  Sec. 32(c)(3).  We conclude that           
          petitioner’s children meet these requirements to entitle                    
          petitioner to the EIC for a qualifying child.                               
               Respondent argues that petitioner is not allowed the EIC,              
          however, because petitioner did not prove that she made the                 
          income, specifically the $10,150 of self-employment income, to              
          support the claimed EIC.                                                    
               We found petitioner’s testimony to be credible and                     
          sufficient to establish that she earned $10,150 of self-                    
          employment income through her nut picking to support the claimed            
          EIC.  This testimony is corroborated by an invoice which reports            








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